German tax, you have to know a few cold knowledge
- Author:Cynthia
- Source:易仓科技
- Release Date:2018-01-23
Europe is one of the largest markets for cross-border e-commerce, but Europe has never been too peaceful.United KingdomTax has just calm, Germany's tax has raided, the panic-stricken, but different opinions, many sellers were made dizzy, this small series to consult a lot of German tax experts, pick some key knowledge, to share with you !
Q1, Germany have FRS low-tax preferential policies like the United Kingdom?
Yes, but not significant. Because the standard is very low, the previous year sales of not more than 61356 Europe, to enjoy 11.7% of electronics, daily necessities 8.5%, 11.8% ....... shoes and so on.
Q2, if the import VAT to other EU countries, but not to Germany, can you refund in Germany?
Yes, but the VAT tax code should be the same, not double tax package, but also to operate a little trouble, but only to import VAT, tariffs, in which country can not be back.
Q3, customers buy goods for 10 euros, theoretically 1.9 euro VAT + 3.2 Europe Amazon shipping +1.5 euro commission + 3.4 euro into the seller's account.
In fact, the seller took 3.4 euro, Amazon took 4.7 euro, why 1.9 Euro VAT by the seller, not shared with the Amazon?
Because Amazon as a Luxembourg company, enjoy the OECD, that is, to provide services to overseas Chinese sellers do not need to pay VAT (as with Chinese enterprises to provide services to Hong Kong enterprises, can be the same as tax-free).
And in accordance with the interpretation of turnover tax in the EU, 19% of the VAT is the tax paid by the buyer, not the seller's own, but the seller to the Inland Revenue Department only.
Q4, Amazon, as a Luxembourg business, can be tax-free, so it will give Chinese sellers 0% invoices (commissions and logistics fees).
So whether local companies also open such invoices, local sellers can be used to offset the sales tax?
Yes, local businesses can use 0% of the invoice to offset the sales tax, Chinese sellers can not be used to offset VAT, but Amazon advertising fees, spike fees can be used to offset.
Q5, German eBay will ask for a VAT number?
From Germany's current situation, may soon German eBay will also request the VAT number, then need to be aware that the same enterprise VAT, both Amazon and eBay, because your Amazon is not regular, eBay account It may also be affected!
Q6, German tax applications and declarations to pay for there is no green channel?
No, German tax applications and declarations are handled in a unified manner. The number of tax bureaus is limited and the number of applicants is too slow. For example, this period of time, but if the information is more complete, accurate, standardized and naturally better able to improve efficiency!
Q7, the old number for VAT, whether to pay it? Domestic straight hair need to pay VAT?
The old account for VAT will require the payment of tax before the straight hair, if it belongs to personal parcels, do not belong to the trade corridor, do not need to pay VAT, but there may be restrictions related to policies, just like the domestic 4.18 New Deal.
Q8. What to do if I receive Amazon's VAT warning letter?
Have received the case of the seller, do not wait! The first positive feedback for the first time, back to the platform, an e-mail said that "received, in compliance procedures, we must first understand the account compliance tax, in the end make up which country, make up how much? We have hired xxx (Preferably law firm, at this stage of the complaint, the lawyer's role is greater than the tax division) to do compliance procedures .Requires more than 30 days. "And be sure to indicate the case number or ticket number.
In summary, although the German VAT turmoil was mighty and powerful, it is clear that the German Revenue Agency was not prepared by itself and started to make a fortune, so there are many opportunities that can be adjusted.
Q1, Germany have FRS low-tax preferential policies like the United Kingdom?
Yes, but not significant. Because the standard is very low, the previous year sales of not more than 61356 Europe, to enjoy 11.7% of electronics, daily necessities 8.5%, 11.8% ....... shoes and so on.
Q2, if the import VAT to other EU countries, but not to Germany, can you refund in Germany?
Yes, but the VAT tax code should be the same, not double tax package, but also to operate a little trouble, but only to import VAT, tariffs, in which country can not be back.
Q3, customers buy goods for 10 euros, theoretically 1.9 euro VAT + 3.2 Europe Amazon shipping +1.5 euro commission + 3.4 euro into the seller's account.
In fact, the seller took 3.4 euro, Amazon took 4.7 euro, why 1.9 Euro VAT by the seller, not shared with the Amazon?
Because Amazon as a Luxembourg company, enjoy the OECD, that is, to provide services to overseas Chinese sellers do not need to pay VAT (as with Chinese enterprises to provide services to Hong Kong enterprises, can be the same as tax-free).
And in accordance with the interpretation of turnover tax in the EU, 19% of the VAT is the tax paid by the buyer, not the seller's own, but the seller to the Inland Revenue Department only.
Q4, Amazon, as a Luxembourg business, can be tax-free, so it will give Chinese sellers 0% invoices (commissions and logistics fees).
So whether local companies also open such invoices, local sellers can be used to offset the sales tax?
Yes, local businesses can use 0% of the invoice to offset the sales tax, Chinese sellers can not be used to offset VAT, but Amazon advertising fees, spike fees can be used to offset.
Q5, German eBay will ask for a VAT number?
From Germany's current situation, may soon German eBay will also request the VAT number, then need to be aware that the same enterprise VAT, both Amazon and eBay, because your Amazon is not regular, eBay account It may also be affected!
Q6, German tax applications and declarations to pay for there is no green channel?
No, German tax applications and declarations are handled in a unified manner. The number of tax bureaus is limited and the number of applicants is too slow. For example, this period of time, but if the information is more complete, accurate, standardized and naturally better able to improve efficiency!
Q7, the old number for VAT, whether to pay it? Domestic straight hair need to pay VAT?
The old account for VAT will require the payment of tax before the straight hair, if it belongs to personal parcels, do not belong to the trade corridor, do not need to pay VAT, but there may be restrictions related to policies, just like the domestic 4.18 New Deal.
Q8. What to do if I receive Amazon's VAT warning letter?
Have received the case of the seller, do not wait! The first positive feedback for the first time, back to the platform, an e-mail said that "received, in compliance procedures, we must first understand the account compliance tax, in the end make up which country, make up how much? We have hired xxx (Preferably law firm, at this stage of the complaint, the lawyer's role is greater than the tax division) to do compliance procedures .Requires more than 30 days. "And be sure to indicate the case number or ticket number.
In summary, although the German VAT turmoil was mighty and powerful, it is clear that the German Revenue Agency was not prepared by itself and started to make a fortune, so there are many opportunities that can be adjusted.